Read this before submitting an appeal about a tax assessment notice

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You do not have to pay underpaid tax if the amount is below 100 NOK. If you are owed money, amounts below 100 NOK will not be paid.

Young people's housing savings (BSU)

If the basis for young people's housing savings is wrong, in addition to submitting an appeal concerning your tax assessment notice, you must also ask your bank to notify the Tax Administration of the correct amount. Read more about the young people's housing saving allowance.

Pension points

The Tax Administration no longer calculates pension points. Since the 2012 income year, the Norwegian Labour and Welfare Service (NAV) has been calculating pension points.

If you owe underpaid tax and have not paid it within three years, your pension points may be reduced.

Points for care work are only recorded by NAV and will therefore not be included in the calculation of pension points in your tax assessment notice. This also applies to the special calculation of points pursuant to the rules for pensioners on disability pension. Your local NAV office can provide information about the correct pension points for those who receive a disability pension and/or have points for care work.

Retain your tax assessment notice in case you need to check your pension points in the future.

Tax class

The tax class you are placed in will determine the personal allowance you are entitled to. The personal allowance in class 2 is higher than in class 1.  If you have only lived in Norway for part of the year, you will be granted a personal allowance based on the number of months or part thereof during which you have lived in the country.

Married couples who are assessed jointly on their combined income are assigned to class 2. Joint income assessment is most applicable when one spouse has little or no income. Married couples who are assessed individually, i.e. each person's income is assessed separately, are assigned to class 1. Married couples where both spouses have an income are assessed in the class that gives the lowest tax overall (either class "2 F" or class "1 E"). The combined assets of a married couple will be assessed jointly regardless of whether their income is assessed individually or jointly.

Utilising the tax allowance for spouses with a low pension

If a spouse receives a pension of less than NOK 184,800 and has no other income, their total income tax and national insurance contributions will be less than the maximum tax allowance. By reassigning any capital income from the spouse with the higher pension and/or wages to the spouse with the lower pension, allowing the one with the lower pension to make better use of the tax allowance, you can pay less tax between you. The same outcome can be achieved if capital expenses from the spouse with the lower pension are moved to the spouse with the higher pension/wage. Find out more.

Appealing against your tax assessment notice

If you wish to appeal against a tax assessment notice, e.g. the wrong tax class, income, assets, deductions or calculations of taxes and duties, you must send your appeal to the tax office within six weeks after you receive the notice. You will find the date in the top right of your tax assessment notice. The appeal must state what the error is and the basis for your appeal.

Appealing against your tax assessment

If you wish to appeal against your settlement, e.g. the wrong prepayment deduction or additional advance tax, you must send your appeal to the tax collector within three weeks after you receive the decision. The appeal must state what the error is and the basis for your appeal.

Interest reimbursements and interest surcharges

Interest will be added to credit amounts. See the rules and rates.

Recipients of national insurance benefits who are granted a tax limitation because of low income will not be charged interest on underpaid tax.

Underpaid tax

Underpaid tax of less than NOK 1,000 must be paid within three weeks after the tax assessment notice was sent out, but no earlier than 20 August. Underpaid tax of NOK 1,000 or more can be paid in two instalments, three and eight weeks after tax assessment notice was sent out. If you do not pay the first instalment of underpaid tax by the due date, the second instalment will be deemed to fall due for payment on the same date as the first instalment.

If underpaid tax is not paid by the stipulated deadline, interest will accrue on overdue payments at the rate applicable at any given time. Underpaid tax that remains unpaid can be collected by distraint, an attachment of earnings order, etc. In the case of distraint, additional expenses such as court fees will be incurred.

Underpaid tax must be paid by the stipulated date even if you have appealed against the tax assessment. This also applies if the appeal has been sent to the tax appeal board or brought before the courts.
If your tax is increased after your appeal has been considered, the increased tax will fall due for payment three weeks after your new tax assessment notice is sent to you, but no earlier than the deadline for the second instalment.

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